S. 148 : Reassessment-Notice-Limitation-Last date for issue of notice expiring on 31-3-2021-High Court holding notices dated 31-3-2021 had left Income-tax Business Application portal on or after 1-4-2021-Order was barred by limitation-SLP of revenue was dismissed. [S. 147,149, Art. 136]

S. 147: Reassessment-Change of opinion-Search-No tangible material-Discovery of cash-Reassessment notice and order disposing the objection was quashed.[S. 132, 147, 148, 153A, Art. 226]

S. 147 : Reassessment-Capital gains-Borrowed satisfaction-Notice and order rejecting assessee’s objections set aside.[S. 10(38),45, 148, Art. 226]

S. 147: Reassessment-Jurisdiction-Power to call information-Commission receipt-Incorrect assumption-Non-application of mind by Assessing Officer-Electronic system failure to record reply would not justify initiation of reassessment-Notices quashed and reassessment proceedings vitiated.[S. 133(6), 148 Art. 226]

S.147: Reassessment-After the expiry of four years-No failure to disclose all material facts-Borrowed satisfaction-Notice and order disposing the objection was quashed. [S. 143(3), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Bad debt-Write-off of bad debt-Not required to be proven-Writ appeal allowed-Reassessment notice and order disposing the objection was quashed. [S. 36(1)(vii), 148,Art. 226]

S. 147 : Reassessment-Exchange, difference or net loss in foreign exchange transaction-Change of opinion-No tangible material-SLP of revenue dismissed, the delay of 181 was not satisfactorily explained and also on merits. [S. 143(3), 148, Form 15CA, Art. 136]

S. 144C : Reference to dispute resolution panel-Draft assessment order-High Court quashing directions of Dispute Resolution Panel and assessment order passed consequent thereto-SLP of revenue was dismissed.[S. 144C(2), Art. 136]

S. 143(3): Assessment-Non existing entity-Amalgamation-Order of DRP-Order of Tribunal annulling the assessment was affirmed. [S. 144C, 254 Companies Act, 1956, 391, 394.]

S. 143(3): Assessment-Resolution plan approved-No new claims by the revenue is maintainable-Order under section 143(3) of the Act was quashed and set aside. [Insolvency and Bankruptcy Code, 2016, S. 31. Art. 226]